Bill H.2673
188th (2013 - 2014)

An Act relative to unemployment tax relief

Bill Title: An Act relative to unemployment tax relief

By Mr. Michlewitz of Boston, a petition (accompanied by bill, House, No. 2673) of Aaron Michlewitz and Michael Butler for legislation to exempt unemployed residents from the payment tax penalties to the Commonwealth. Revenue.

SECTION 1: A resident of the Commonwealth who is unemployed, as defined in subsection (r) of Section 1 in Chapter 151A of the General Laws, shall be exempted from paying any tax penalties to the Commonwealth, as defined in Title IX of the General Laws, when withdrawing funds from any banking savings account, retirement account programs, or any other investment account when the purpose of the withdrawals is to pay for cost of living commitments by the unemployed individual. Cost of living commitments shall include:

1) Mortgage or rent payments

2) Utilities payments

3) Food payments

4) Any other commitments that the Department of Revenue shall deem appropriate

SECTION 2: The unemployed individual shall provide appropriate statements to the Department of Revenue to verify the legitimacy of the withdrawals from said accounts to pay the cost of living commitments of said individual.

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